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    <loc>https://contractorpay.io/</loc>
    <changefreq>monthly</changefreq>
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  <!-- Tool pages -->
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    <loc>https://contractorpay.io/tools/ir35-calculator</loc>
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    <lastmod>2026-07-18</lastmod>
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    <loc>https://contractorpay.io/tools/umbrella-calculator</loc>
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  <!-- Guide pages -->
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  <url>
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  <url>
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    <changefreq>monthly</changefreq>
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    <loc>https://contractorpay.io/guides/pension-contributions-corporation-tax</loc>
    <changefreq>monthly</changefreq>
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    <lastmod>2026-07-19</lastmod>
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  <!-- IR35 programmatic pages: £250–£900 in £25 steps -->
  <url><loc>https://contractorpay.io/tools/ir35-calculator/250-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/ir35-calculator/300-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/325-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/350-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/375-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/400-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/425-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/450-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/475-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/500-per-day</loc><changefreq>yearly</changefreq><priority>0.7</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/525-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/550-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/ir35-calculator/575-per-day</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <!-- Day rate → salary programmatic pages: £250–£900 in £25 steps -->
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/250-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/day-rate-calculator/350-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/day-rate-calculator/400-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/day-rate-calculator/450-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/475-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/500-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.7</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/day-rate-calculator/575-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
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  <url><loc>https://contractorpay.io/tools/day-rate-calculator/675-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/700-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/725-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/750-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/775-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/800-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/825-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/850-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/875-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/day-rate-calculator/900-per-day-salary</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>

  <!-- VAT programmatic pages: rate guides and common amount pages -->
  <url><loc>https://contractorpay.io/tools/vat-calculator/20-percent</loc><changefreq>yearly</changefreq><priority>0.7</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/5-percent</loc><changefreq>yearly</changefreq><priority>0.7</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/0-percent</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-100</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-200</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-500</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-1000</loc><changefreq>yearly</changefreq><priority>0.7</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-2000</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-5000</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>
  <url><loc>https://contractorpay.io/tools/vat-calculator/vat-on-10000</loc><changefreq>yearly</changefreq><priority>0.6</priority><lastmod>2026-07-18</lastmod></url>

  <!-- Static pages -->
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